Department of Value Added Tax Government of NCT of Delhi Form DVAT 04 Cover Page (See Rule 12 of the Delhi Value Added Tax Rules, 2005) Application for Registration under Delhi Value Added Tax Act, 2004 Checklist of Supporting Documents Please tick as applicable Mandatory Supporting Documents Annexures of the Form duly filled in (in case any of the annexures is not applicable, please mention the same ) Proof of incorporation of the applicant dealer i.e. Copy of deed of constitution (partnership deed (if any), certificate of registration under the Societies Act, Trust deed, Memorandum and Articles of Association etc) duly certified by the authorised signatory Proof of identity of authorised signatory signing the Registration Application Form Two self addressed envelopes (Without stamps) In case of a dealer applying for registration and simultaneously opting for payment of tax under composition scheme, please attach application in Form DVAT 01 along with this application Proof of Security Optional Supporting Documents (For reduction in Security Amount) Proof of ownership of principle place of business Proof of ownership of residential property by proprietor/ managing partner Copy of passport of proprietor/ managing partner Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Reasons for Rejection (For Office Use Only) Please tick as applicable Not attached Mandatory Supporting Document(s) Other 1
Department of Value Added Tax Government of NCT of Delhi Form DVAT 04 (See Rule 12 of the Delhi Value Added Tax Rules, 2005) Application for Registration under Delhi Value Added Tax Act, 2004 1. Full Name of Applicant Dealer (For individuals, provide in order of first name, middle name, surname) 2. Trade Name (if any) 3. Nature of Business (Tick all applicable) Manufacturer Trader Leasing Works Contractor Others (specify) 4. Constitution of Busines (Tick one as applicable) Proprietorship Private Ltd. Company Public Sector Undertaking Partnership Government Company Government Corporation HUF Public Ltd. Company Govt Deptt/ Society/ Club/ Trust Others, please specify 5. Type of Registration Tick one Mandatory Voluntary 5A. Opting for composition scheme under section 16(2) of the Act? Tick one Yes No 6. Annual Turnover Category Tick one Less than Rs. 5 lacs (a) Turnover in preceding financial year Rs. (b) Expected turnover in the current financial year Rs. Rs. 5 lacs or above 7. Date from which liable for registration under Delhi Value Added Tax Act, 2004 / / Day Month Year 8. Permanent Account Number of the applicant dealer (PAN) 9. Registration number under Central Excise Act (if applicable) 10. Principle Place of Business Building Name/ Number Area/ Road Email Id 2
11. Address for service of notice Building Name/ Number (If different from principle place of Area/ Road business) Email Id 12. Number of additional places of business within or outside the state Godown / Warehouse (also please complete Annexure II) Factory Shop Other place(s) of business 13. Details of main Bank Account Account Number MICR Number Name of Bank Address of Bank 14. Details of investment in the business Own Capital (Rs.) (details should be current as on date of Loans from Banks (Rs.) application) Other loans and borrowings (Rs.) Plant & Machinery (Rs.) Land & Building (Rs.) Other assets & investments (Rs.) 15. Description of top 5 items you deal or propose to deal in (1-highest volume to 5-lowest volume) 1 Description of items 2 3 4 5 16. Accounting Basis Tick one Accrual Cash 17. Frequency of filing of returns (to be filled in by the dealer whose turnover is less than Rs. 5 crores in the preceeding year) Tick one if applicable Monthly Quarterly 18. Security (a) Amount of Security Rs. (b) Type of Security (c) Date of expiry of Security / / Day Month Year 19. Number of persons having interest in business (also please complete Annexure I for each such person) 20. Number of managers 21. Number of authorised signatories 3
22. Name of Manager First Name Middle Name Surname * if more than one manager, attach particulars for additional managers on a separate sheet 23. Name of Authorised Signatory* * Please complete Annexure III First Name Middle Name Surname 24. Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name Designation Place Date Day Month Year 4
Department of Value Added Tax Government of NCT of Delhi Form DVAT 04: Annexure I Passp Particulars of person [proprietor/ karta/ partners/ directors in the business / Members of Executive Committee of societies, clubs etc.] having interest in the business 1. Full Name of Applicant Dealer (For individuals, provide in order of first name, middle name, surname) 2. Registration No*. *This field is applicable when applying for amendment of registration in Form DVAT 07 3. Full Name of Person (Provide in order of first name, middle name, surname) 4. Date of birth / / 5. Gender (tick one) Male Female 6. Father s / Husband s name First Name Middle Name Surname 7. PAN : 8. Passport No. 9. E-mail address 10. Residential Address Building Name/ Number (If different from principle place of Area/ Road business) 11. Permanent Address Building Name/ Number (If different from residential address) Area/ Road 5
12. Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation Place Date / / Day Month Year 6
Department of Value Added Tax Government of NCT of Delhi Form DVAT 04: Annexure II Details of additional places of business 1. Full Name of Applicant Dealer (For individuals, provide in order of first name, middle name, surname) 2. Registration No. *This field is applicable when applying for amendment of registration in Form DVAT 07 3. Details of Additional Places of Business (attach additional sheets if required) Type Address Godown / Warehouse Factory Shop Other place of business Building Name/ Number Area/ Road Email Id Date of establishment State local sales tax/vat/cst registration number (if place of business is situated outside Delhi) Day / Month / Year Type Address Godown / Warehouse Factory Shop Other place of business Building Name/ Number Area/ Road Email Id Date of establishment State local sales tax/vat/cst registration number (if place of business is situated outside Delhi) Day / Month / Year 7
Type Address Godown / Warehouse Factory Shop Other place of business Building Name/ Number Area/ Road Email Id Date of establishment State local sales tax/vat/cst registration number (if place of business is situated outside Delhi) Day / Month / Year Type Address Godown / Warehouse Factory Shop Other place of business Building Name/ Number Area/ Road Email Id Date of establishment State local sales tax/vat/cst registration number (if place of business is situated outside Delhi) Day / Month / Year 4. Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation Place Date / / Day Month Year 8
Department of Value Added Tax Government of NCT of Delhi Form DVAT 04: Annexure III Particulars of the authorised signatory 1. Full Name of Applicant Dealer (For individuals, provide in order of first name, middle name, surname) 2. Registration No. *This field is applicable when applying for amendment of registration in Form DVAT 07 3. Name of Authorised Signatory (Provide in order of first name, middle name, surname) 4. Date of birth / / 5. Gender (tick one) Male Female 6. Father s / Husband s name First Name Middle Name Surname 7. PAN : 8. Passport No. 9. E-mail address 10. Residential Address Building Name/ Number (If different from principle place of Area/ Road business) 11. Permanent Address Building Name/ Number (If different from residential address) Area/ Road 9
12. Declaration I/We hereby solemnly affirm and declare that the person named above is authorised to act as an authorised signatory for the above referred business for which application for registration is being filed/ is registered under the Delhi VAT Act, 2004. All his actions in relation to this business will be binding on us. S.No. Full Name (First name, Middle Name, Surname) Designation Signature 13. Acceptance as an authorised signatory I hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation Place Date Day Month Year 10
Instructions for filling Registration Form (DVAT-04) (For details refer to Section 19 and Rule 12) 1. Please fill in all the details in CAPITAL letters. 2. Please note that you are mandatorily required to register if you: (i) had turnover of more than Rupees 5 lakhs in the preceding financial year; or (ii) exceed turnover of Rupees 5 lakhs in the current year; or (iii) are liable to pay tax, or are registered or required to be registered under Central Sales Tax Act, 1956 3. Please note that irrespective of the quantum of turnover of the business, a dealer may apply for voluntary registration under the Delhi Value Added Tax Act, 2004. 4. For field 3, an importer means - (i) a person who brings his own goods into Delhi; or (ii) a person on whose behalf another person brings goods into Delhi; or (iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956, the person in Delhi to whom the goods are delivered 5. The application for registration under this Act should be filed within 30 days from the date of person becoming liable for payment of tax. 6. For field 8, if the business does not have a PAN, then please mark Applied for or N/A as applicable. 7. For field 15, please fill the description of top 5 items on the basis of value of goods sold. 8. In case any of these details change, the dealer is required to intimate the department of the amendments within one month of the change. 9. The form has to be filled and signed by the authorised signatory of the business. 10. Businesses with a turnover of more than Rs 5 crores are mandatorily required to file returns every month. Businesses with a turnover of less than Rs 5 crores are required to file returns every quarter. They may however, elect to file their returns every month. 11. Registration application should be verified and signed by the following: (i) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (ii) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (iii) in the case of a company or local authority, by the principle officer thereof; (iv) in the case of a firm, by any partner thereof, not being a minor; (v) in the case of any other association, by any member of the association or persons; (vi) in the case of a trust, by the trustee or any trustee; and (vii) in the case of any other person, by some person competent to act on his behalf. Instructions for filling Registration Form (Annexures I, II and III) 1. In case of partnerships, Annexure I to be filled and signed by the managing partner plus top 4 other partners. 2. In case of companies, Annexure I to be filled and signed by the company secretary, the managing director and 3 other directors. 3. If required, make additional copies of the Annexures and attach with application form for registration (DVAT-04). 4. An amendment would be required each time a person changes (and not when the details of an existing person change) 5. In case of minors, the specimen signature of guardian/ trustee should be furnished. 6. In case of Annexure III, it is to be filled and signed by the person whose details are given in the Annexure. 7. Every sheet filled in the Annexures has to be signed by the same person (authorised signatory) who has signed the registration application. 8. In case any of the Annexures are not applicable, please strike off the same and write Not Applicable on the said Annexure. 11
Method of Calculating Security Amount Prescribed Security Amount (Rs) 1,00,000 Reduction sought (Maximum reduction available Rs. 50,000) Rebate (Rs) 1 Proof of ownership of principle place of business 30,000 2 Proof of ownership of residential property by proprietor/ managing partner 20,000 3 Copy of passport of proprietor/ managing partner 10,000 4 Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department 10,000 5 Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) 10,000 6 Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) 5,000 12
Department of Value Added Tax Government of NCT of Delhi 1. Full Name of Applicant Dealer (For individuals, provide in order of first name, middle name, surname) Form DVAT 04A (See Rule 5A of the Delhi Value Added Tax Rules, 2005) Application for Registration by a Casual Trader under Delhi Value Added Tax Act, 2004 2. Trade Name (if any) 3. Constitution of Business (Tick one as applicable) Proprietorship Private Ltd. Company Public Sector Undertaking Partnership Government Company Government Corporation HUF Public Ltd. Company Govt Deptt/ Society/ Club/ Trust Others, please specify 4. Permanent Account Number of the applicant dealer (PAN) 5. Registration number under Central Excise Act (if applicable) 6. Registration number under prevailing Sales tax / VAT law of the state where the principal place of business is situated (if applicable) 7. Principle Place of Business Building Name/ Number Area/ Road Email Id 8. Address in Delhi Building Name/ Number (If different from principal place of Area/ Road business) Email Id 9. Description of top 3 items you propose to deal in (In order of volume of sales for the tax period. 1-highest volume to 3-lowest volume) 1 2 3 13
10. If you have been granted registration in Delhi, under this Act, as casual trader or otherwise at anytime prior to filing this application, please provide registration number for the last such registration granted to you and year in which it was granted Not Applicable (registration number) 11. Period for which registration required From / / To / / mm dd yy Mm dd Yy 12. Estimated Turnover of sales during the period for which registration is sought (i) Goods taxable at 1% (ii) Goods taxable at 4% (iii) Goods taxable at 12.5% (iv) Goods taxable at 20% Total Turnover of Sales (Rs.) Output Tax (Rs.) Name of Manager First Name Middle Name Surname 13. Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation Place Date Day Month Year 14
Department of Value Added Tax Government of NCT of Delhi Form DVAT 04A: Annexure I Particulars of the authorised signatory 1. Full Name of Applicant Dealer (For individuals, provide in order of first name, middle name, surname) 2. Name of Authorised Signatory (Provide in order of first name, middle name, surname) 3. Date of birth / / 4. Gender (tick one) Male Female 5. Father s / Husband s name First Name Middle Name Surname 6. PAN : 7. Passport No. 8. E-mail address 9. Address in Delhi Building Name/ Number (If different from principle place of Area/ Road business) 10. Permanent Address Building Name/ Number (If different from residential address) Area/ Road 15
11. Declaration I/We hereby solemnly affirm and declare that the person named above is authorised to act as an authorised signatory for the above referred business for which application for registration is being filed/ is registered under the Delhi Value Added Tax Act, 2004. All his actions in relation to this business will be binding on us. S.No. Full Name (First name, Middle Name, Surname) Designation Signature 12. Acceptance as an authorised signatory I hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation Place Date Day Month Year 16
Instructions for filling Registration Form (DVAT-04A) (For details refer to Section 16A and Rule 5A) 1. Please fill in all the details in CAPITAL letters. 2. The form has to be filled and signed by the authorised signatory of the business. 3. Registration application should be verified and signed by the following: (i) (ii) (iii) (iv) (v) (vi) (vii) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; in the case of a company or local authority, by the principle officer thereof; in the case of a firm, by any partner thereof, not being a minor; in the case of any other association, by any member of the association or persons; in the case of a trust, by the trustee or any trustee; and in the case of any other person, by some person competent to act on his behalf. 4. Every sheet filled in the Annexure has to be signed by the same person (authorised signatory) who has signed the registration application. 17